Tax audits: Types, criteria, and grounds for initiation
The proper classification of the type of tax audit based on its substance (rather than its formal title) and compliance with the procedure for initiating and conducting the relevant tax audit, as set forth in the Tax Code of Ukraine, are essential for the legality and validity of its outcomes.
Any misrepresentation in this regard – for instance, when tax authorities attempt to carry out a documentary tax audit under the guise of a factual one, or when statutory limitation periods are disregarded – may serve as grounds to challenge such a tax audit as unlawful and its results as null and void.
It is also important to pay attention to the grounds for including a company in the tax audit schedule. Such inclusion must not be at the discretion of the tax authorities, but should be based solely on the identification and assessment of risks, as defined by law.
You can learn more about this and other important aspects in the presentation by Senior Partner Alexander Minin, delivered during the AНK Ukraine online event, available in Ukrainian at the link.
Kind regards,
SIMILAR POSTS
New state supervision Law No. 4840-IX: What challenges will businesses face after martial law is lifted? 
55
Limitation periods for tax audits regarding the taxation of income paid to non-residents and other issues on documentary tax audit limitation periods
347
Criminal proceedings on tax evasion upon results of tax audit and dispute when the tax liabilities remain NOT settled
3816
SAF-T UA: A temporary deferral for large taxpayers or a strategic comeback? What does the withdrawal of draft law No. 6255 mean?
2948
Inspections of primary financial monitoring subjects: Will they take place amid two existing ‘moratoriums’?
1093
New moratorium on business inspections: Will it actually work or is it just all sizzle and no steak?
2360
Alexander Minin and Ivan Shynkarenko spoke at the АНК Ukraine event “Tax audits of businesses: How to prepare and what to expect”
736
Statute of limitations: Restrictions for tax audits, application of sanctions, tax documents retention, and the impact of COVID/martial law
2159
Prepare your business: Licensing procedures resume in 2025, with key reforms in road transport and beyond
2647
Business inspections in May 2025: Ukrainian government gradually shortens the list of prohibited inspections during martial law
1199
Standard Audit File (SAF-T UA): Is it an actual practical tool or still just an illusion?
4687
Leave a comment